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lang: en
published_at: '2026-07-19T22:00:00Z'
fetched_at: '2026-07-25T21:00:53.672613Z'
updated_at: '2026-07-25T21:03:54Z'
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attribution: 'Source: © European Union, EUR-Lex (https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62024TA0685),
  CC BY 4.0 (Commission Decision 2011/833/EU). Summarized/translated by portal4Agents;
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provenance:
  doc_id: 62024TA0685
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  issuer:
  - Court of Justice of the European Union
  doc_type: case-law
  feed_title: 2 - All case-law of the Court of Justice of the European Union
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- name: Anderson Taylor
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title: 'Joined Cases T-685/24 Jelgratz) and T-686/24 (Buchgint ): Judgment of the
  General Court (Second Chamber, sitting with five Judges) of 20 May 2026 (request
  for a preliminary ruling from the Finanzgericht Berlin-Brandenburg – Germany) –
  A and B v Hauptzollamt (References for a preliminary ruling – Taxation – Excise
  duties – Article 32 of Directive 2008/118/EC – Article 32 of Directive (EU) 2020/262 –
  Concept of own use – Acquisition and transport of goods by a private individual
  for the purpose of passing them on to another private individual free of charge)'
---

# Joined Cases T-685/24 Jelgratz) and T-686/24 (Buchgint ): Judgment of the General Court (Second Chamber, sitting with five Judges) of 20 May 2026 (request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg – Germany) – A and B v Hauptzollamt (References for a preliminary ruling – Taxation – Excise duties – Article 32 of Directive 2008/118/EC – Article 32 of Directive (EU) 2020/262 – Concept of own use – Acquisition and transport of goods by a private individual for the purpose of passing them on to another private individual free of charge)

## TL;DR
（要約なし・原文はリンク先を参照 / No summary available; see the source link.）

## Key Points
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## Details
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## Source
元記事: [Joined Cases T-685/24 Jelgratz) and T-686/24 (Buchgint ): Judgment of the General Court (Second Chamber, sitting with five Judges) of 20 May 2026 (request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg – Germany) – A and B v Hauptzollamt (References for a preliminary ruling – Taxation – Excise duties – Article 32 of Directive 2008/118/EC – Article 32 of Directive (EU) 2020/262 – Concept of own use – Acquisition and transport of goods by a private individual for the purpose of passing them on to another private individual free of charge)](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024TA0685) — published 2026-07-19T22:00:00Z